ধারাঃ ৫। উক্ত Act এর section 11 এর পরিবর্তে নিম্নরূপ section 11 প্রতিস্থাপিত হইবে, যথা:— “11. Recovery of Government Dues.—(1) When under this Act or any rules made thereunder, a duty is payable to the Government by any person or a penalty is adjudicated against any person or a notice or demand is served upon any person calling for the payment of any amount unpaid which may be payable by way of duty, penalty or under any bond or other instrument executed under the rules and such duty, penalty or other sum is not paid within the time it was required to be paid, an Excise Officer, not below…